CCBoC HB581 Public Hearing #4
2/18/2025
(Conversations/Comments are not transcripts. For complete commentary, please view the video posted on the website.)
Call To Order
Invocation
Pledge of Allegiance
Approval of Agenda: Yay 5, No 0
Discussion of the Impacts of HB 581 Homestead Exemption
Chairman Duncan: Posted Resolution 1022:
“Shall the Constitution of Georgia be amended so as to authorize the General Assembly to provide by general law for a state-wide homestead exemption that serves to limit increases in the assessed value of homesteads, but which any county, consolidated government, municipality, or local school system may opt out of upon the completion of certain procedures?”
This is what was voted on, which brought in HB581. Nobody voted on HB581. Property taxes are based on the millage rate and the value of the home. This board has reduced the millage rate 9 out of past 10 years. The calculation for the value is determined by the State. HB581 was well intended and I started out thinking I would vote to opt-in but now not as sure. I want to address some common concerns.
People say we have $300 million in cash just sitting there but that’s not accurate. For example, the water department has $91 million but that can only be used for water. $87 million is committed to projects
We have SPLOST projects. We currently have AAA bond rating which means we pay less in interest than we get in a Money Market.
We don’t control the Board of Education, Harlem or Grovetown
There is an external audit every year and we audit every department
$44 million goes towards rule of law expenses - sheriff’s department and courts. We have the 3rd lowest crime rate of any County in Georgia.
CA Prop was passed in 1978. It capped those homes at 2% per year. 12,000 homes lost to fires and they will all have a new rate after the fires.
Some people say we should eliminate property taxes but then who pays for sheriff, fire department, etc. If we turn it over, then we will be dependent on the State for $$.
There is no USAID in Columbia County
Scott Johnson:
People voted for it to provide property tax relief. It has 3 parts:
Statewide Exemption
Optional Sales Tax
Property tax process reform
People voted for HR 1022 which gave the legislature the ability to pass bills and local governments the ability to opt-out
HB581 was passed 4/18/2024 but we weren’t able to discuss it until 1/1/2025. Then we had to decide by 3/1/2025.
Had to post “intends to opt-out” language to hold the public hearings. It was never the intent to opt-out but had to say that to have hearings.
Market-driven assessments based on sales around the neighborhood. Can appeal. HB581 would cap the rise in the taxable value CPI or rate they choose. The rate will vary from year-year. Substantial changes to home - when sold, will reset the base rate value.
Only homestead property. Not rentals, businesses
Lowered millage rate 9 out of 10 years. Rolled back to rollback rate before.
Sales Tax - 1% property tax relief. Opt-in/out by 3/1 but we have to vote on the sales tax in November. We set the budget in July. All cities have to opt-in and only levied for 5 years. After 5 years, have to ask GA legislature to extend it. It gives the State control over local taxes.
Tax Reform - credit. LOST - all goes to roll property taxes back.
Our millage rate is one of the lowest in the State. Budget is lower than benchmark counties.
Melear: Are they [legislature] changing something between now and 3/1.
Johnson: There are many bills floating around. HB370 says if we opt-out we have to put a notice on the property bill saying that we opted-out of lowering people’s property taxes. They could have a different bill next year or a better deal later down the road. For the TSPLOST, we were 1st adapters. CC voted against it but the region voted for it. CC benefited from it to help pay for roads, transportation, etc but we pay more towards the region then we get back. Later, we wanted to separate and just have it as a County but we’re locked-in as a region.
Public Comments: Almost all public comments were to opt-out. However, some citizens do need property tax relief because their property values went up so much. Many comments centered around how confusing the legislation was. Several people were upset that the School Board opted-out and felt that the School Board taxes are a bigger problem than the County’s share of the property tax.